STATEMENT OF OWNERS’ EQUITY
Financial statement that shows starting balance, deductions and additions, closing balance of a share holder’s equity account. Also known as Statement of shareholders equity.
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TAG-ALONG
In corporate law, the legal right ensuring all share holders can take part in a deal along with the majority shareholder.
RENATIONALIZATION
Renationalization can be a risk investors see when investing in a foreign industry of a developing country. Developing countries might begin to privatize industries and assets previously under national control and allow
REVENUE RESERVE
The revenue reserve is that part of profit which has not been given to the shareholder but retained in the buisness for further growth. Hence revenue reserve, is the part of profits
SAFETY MARGIN
The assurance of quality investments to the shareholder.
SHADOW DIRECTOR
A director who is not technically with the firm but is a major shareholder but doesn’t take part in governing the firm but whose instructions are complied with.
SHORT FORM MERGER
A merger with a subsidairy firm that can occur without the approval of shareholders.
SAY ON PAY
A corporate law that allows shareholders a say in how much the executives should be paid.
PRIVATE LIMITED COMPANY
A company whose shareholders are offered limited liability. However, ownership restrictions are strictly in place to avoid the hostile takeover attempt by any association or bylaws. The restrictions include (1) The sale
PIPELINE THEORY
A theory which states that corporations that give all of their interest gains, dividends as well as capital gains to shareholders should not have to undergo taxation at the corporate stage.
PREFERENCE SHARE CAPITAL
Those who have invested are liable to receive payment before others, though they can forego their shareholder privileges.
PREMIUM ON CAPITAL STOCK
More dividends are paid out to shareholders as their value of stock increases.
OTHER PEOPLE’S MONEY (OPM)
Money borrowed without security or contributed my minority shareholders. Acronym is pronounced ?opium?, to reflect the power it can have over people who forget it must be paid back.
NONCUMULATIVE PREFERRED STOCK
A type of stock that does not require the company to pay a dividend to the shareholder due to a failure to meet the financial benchmark. In the event of a missed
OPTIONAL DIVIDEND
A dividend that may be paid to a shareholder in the form of cash or additional shares.
SPECIAL DIVIDEND
The ability of a company to get returns to shareholders. This is done when a company cannot decide on new opportunities that will generate profits for shareholders. Refer to cutting the melon
MINORITY DISCOUNT
Because a non-owner or minority owner cannot maintain or otherwise engage in the business’ operations, this specific type of discount is received by shareholders, company owners of less that 50% ownership, and
MINORITY INTEREST
1. Non-controlling stockholders’ and shareholders’ tallied equity. 2. These are the subsidiaries of a firm that does not hold controlling interest in that firm’s consolidated accounts.
MINORITY SQUEEZE-OUT
The action of a particular company’s shareholder majority moving to buy up a minority shareholder’s stock to eliminate that shareholder. For the purchase of the minority shareholders’ remaining stock, the buyout offers
LETTER OF RENUNCIATION
An allottee-stockholder-shareholder issues this written notification, renouncing or transferring new-issue allotted securities or rights to an issue to other stockholder(s).
